Jumat, 18 Maret 2016

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Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Regensburg (Institut für Betriebswirtschaftslehre Lehrstuhl für Betriebswirtschaftliche Steuerlehre ), Veranstaltung: Seminar: Vorteilhafte Steuergestaltungen, 12 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Durch die Umsetzung einer weitreichenden Reform bei der Unternehmensbesteuerung haben sich die Rahmenbedingungen seit 2001 für Unternehmenstransaktionen stark geändert. Weiterhin ist aber beim Unternehmens(ver)kauf zwischen zwei Grundtypen zu unterscheiden, nämlich dem Asset-Deal und dem Share-Deal. Beim Share-Deal kommt es zur Firmenübernahme durch Erwerb der einzelnen Anteile, sprich das Unternehmen wird durch Übertragung seines Rechtsträgers veräußert. Im Gegensatz dazu werden beim Asset-Deal einzelne Wirtschaftsgüter erworben, nicht Anteile, und das Unternehmen geht durch Übertragung der Vermögenswerte über. Folglich wird gerade nicht die rechtlich selbständige Unternehmensbeteiligung verkauft. Für die steuerrechtliche Behandlung dieser beiden Fallgruppen ist es sinnvoll eine vom Zivilrecht abweichende Definition festzuhalten. Als Asset-Deal im steuerlichen Sinne wird nicht nur die Transaktion von Wirtschaftsgütern bzw. Wirtschaftsgütergesamtheiten bezeichnet, sondern auch der Kauf und Verkauf von Personengesellschaftsanteilen. Dagegen ist der Share-Deal aus steuerlicher Sicht die Transaktion von
Kapitalgesellschaftsanteilen. Innerhalb dieser beiden Formen der Unternehmenstransaktion kommt es zu Interessenskonflikten zwischen Erwerber und Veräußerer, da beide unterschiedliche steuerliche Ziele verfolgen. Während der Verkäufer die Steuerbefreiung gem. § 8b Abs. 2 KStG oder die Tarifermäßigung gem. §§ 16, 34 EStG in Anspruch nehmen möchte, stehen beim Erwerber folgende Gestaltungsziele im Vordergrund: Transformation von Anschaffungskosten in Abschreibungspotential, Nutzung übernommener Verlustvorträge, sowie die steuerliche Abzugsfähigkeit von Finanzierungskosten.4
Im Rahmen dieser Arbeit wird auf die Behandlung der beiden Modelle für die jeweiligen Vertragspartei und auf die steuerrechtlichen Fragen und Gestaltungsmittel beim Unternehmens(ver)kauf eingegangen.5

  • Published on: 2006-06-10
  • Released on: 2006-06-10
  • Format: Kindle eBook

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Kamis, 17 Maret 2016

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Unterweisung / Unterweisungsentwurf aus dem Jahr 2006 im Fachbereich AdA Handwerk / Produktion / Gewerbe - Installateur, Note: gut ( 2), , Sprache: Deutsch, Abstract: Das Thema der Unterweisung bezieht sich auf die Fertigung von Rohrinstallationen. Der Lehrling soll in diesem Zusammenhang eine neue Verfahrenstechnik kennen lernen. Er soll den Umgang mit der bei dem angewandten Pressverfahren zum Einsatz kommenden Maschine kennen lernen. Der Lehrling kann nach der Unterweisung fachgerecht und ordnungsgemäß unter Beachtung der UVV und unter Zuhilfenahme von Gliedermaßstab, Bleistift, Rohrabschneider, Rohrentgrater und Rohrpressmaschine (Hersteller „Viega“) einen Rohrinstallationsausschnitt in Form einer Etage von 30 Zentimeter, bestehend aus zwei Bogen 90° und einem Rohrstück mit zu berechnender Länge (Z-Maß-Methode), anfertigen, auf Maßhaltigkeit überprüfen und sein Vorgehen erläutern.

  • Sales Rank: #3628386 in eBooks
  • Published on: 2006-05-08
  • Released on: 2006-05-08
  • Format: Kindle eBook

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Senin, 14 Maret 2016

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Adaptation is the poor cousin of the climate change challenge - the glamour of international debate is around global mitigation agreements, while the bottom-up activities of adaptation, carried out in community halls and local government offices, are often overlooked. Yet, as international forums fail to deliver reductions in greenhouse gas emissions, the world is realising that effective adaptation will be essential across all sectors to deal with the unavoidable impacts of climate change. The need to understand how to adapt effectively, and to develop appropriate adaptation options and actions, is becoming increasingly urgent.

This book reports the current state of knowledge on climate change adaptation, and seeks to expose and debate key issues in adaptation research and practice. It is framed around a number of critical areas of adaptation theory and practice, including:

  • Advances in adaptation thinking,
  • Enabling frameworks and policy for adaptation,
  • Engaging and communicating with practitioners,
  • Key challenges in adaptation and development,
  • Management of natural systems and agriculture under climate change,
  • Ensuring water security under a changing climate,
  • Urban infrastructure and livelihoods, and
  • The nexus between extremes, disaster management and adaptation.

It includes contributions from many of the leading thinkers and practitioners in adaptation today. The book is based on key contributions from the First International Conference on Climate Change Adaptation ‘Climate Adaptation Futures’, held on the Gold Coast, Australia, in June 2010. That three-day meeting of over 1000 researchers and practitioners in adaptation from 50 countries was the first of its kind.

Readership: The book is essential reading for a wide range of individuals involved in climate change adaptation, including:

  • Researchers,
  • Communication specialists,
  • Decision-makers and policy makers (e.g. government staff, local council staff),
  • On-ground adaptation practitioners (e.g. aid agencies, government workers, NGOs),
  • Postgraduate and graduate students, and
  • Consultants.

  • Sales Rank: #3573981 in eBooks
  • Published on: 2013-02-04
  • Released on: 2013-02-04
  • Format: Kindle eBook

Review

“Adaptation research and its application is a matter and a book for scientists, students, policy makers at all levels, communities, and people from a wide array of societal sectors (agriculture, tourism, industry, banks, insurance companies, to list only a few examples).  Moreover, it appeals to adaptation practitioners of NGOs, aid agencies, and the environmental consultancy sector.”  (Latin American J. Management for Sustainable Development, 1 October 2014)

“No doubt, the book succeeds in providing an excellent overview of the most relevant core issues on adaptation. . . Moreover, it appeals to adaptation practitioners of NGOs, aid agencies, and the environmental consultancy sector.”  (Int. J. Environment and Pollution, 1 November 2014)

“In sum, the book admirably exposes and debates key issues in climate change adaptation, delivers an overview from the leading edge of adaptation science and is a valuable addition to a diverse and expanding literature.”  (New Zealand Geographer, 1 April 2014)

From the Back Cover

Adaptation is the poor cousin of the climate change challenge - the glamour of international debate is around global mitigation agreements, while the bottom-up activities of adaptation, carried out in community halls and local government offices, are often overlooked. Yet, as international forums fail to deliver reductions in greenhouse gas emissions, the world is realising that effective adaptation will be essential across all sectors to deal with the unavoidable impacts of climate change. The need to understand how to adapt effectively, and to develop appropriate adaptation options and actions, is becoming increasingly urgent. 

This book reports the current state of knowledge on climate change adaptation, and seeks to expose and debate key issues in adaptation research and practice. It is framed around a number of critical areas of adaptation theory and practice, including:

  • Advances in adaptation thinking,
  • Enabling frameworks and policy for adaptation,
  • Engaging and communicating with practitioners,
  • Key challenges in adaptation and development,
  • Management of natural systems and agriculture under climate change,
  • Ensuring water security under a changing climate,
  • Urban infrastructure and livelihoods, and
  • The nexus between extremes, disaster management and adaptation.

It includes contributions from many of the leading thinkers and practitioners in adaptation today. The book is based on key contributions from the First International Conference on Climate Change Adaptation ‘Climate Adaptation Futures’, held on the Gold Coast, Australia, in June 2010.  That three-day meeting of over 1000 researchers and practitioners in adaptation from 50 countries was the first of its kind.

Readership: The book is essential reading for a wide range of individuals involved in climate change adaptation, including:

  • Researchers,
  • Communication specialists,
  • Decision-makers and policy makers (e.g. government staff, local council staff),
  • On-ground adaptation practitioners (e.g. aid agencies, government workers, NGOs),
  • Postgraduate and graduate students, and
  • Consultants.

 

About the Author

Jean Palutikof is the Director of the National Climate Change Adaptation Research Facility (NCCARF) where she has built a national program of adaptation research, communication and partnerships. Prior to joining NCCARF she managed the production of the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report for Working Group II (Impacts, Adaptation and Vulnerability). Her research interests focus on climate change impacts, and the application of climatic data to economic and planning issues.

Mark Stafford Smith is Science Director of CSIRO’s Climate Adaptation National Research Flagship, where he oversees the science in a highly interdisciplinary program of research on many aspects of adapting to climate change. His disciplinary background is in drylands systems ecology, management and policy.

Andrew Ash is the director of CSIRO’s Climate Adaptation National Research Flagship, overseeing a nationwide portfolio of research projects, partnerships and collaborations. He works closely with government agencies, businesses and communities on the need to adapt to unavoidable climate change.

Sarah Boulter is a Research Fellow with NCCARF where she works on synthesis and communication of adaptation research. Her research background includes studies of biodiversity and reproductive ecology of forested systems and the impacts of climate change.

Daniela Guitart is a Research Assistant with NCCARF. She has conducted research on climate change adaptation measures for terrestrial biodiversity, and on community gardens including their contribution to food security and agro-biodiversity conservation.

Martin Parry is a visiting Professor at The Centre for Environmental Policy and visiting Research Fellow at The Grantham Institute, Imperial College London. Previously he was Co-Chair of Working Group II (Impacts, Adaptation and Vulnerability), of the Intergovernmental Panel on Climate Change (IPCC) and has held several Professorial positions at University of East Anglia, University College London, the University of Oxford and the University of Birmingham. 

Marie Waschka is the former Knowledge Communication Manager with NCCARF and in this role established a range of mechanisms to promote and enable the exchange of information to support climate change adaptation. This included the establishment of eight Australian Adaptation Research Networks, and organisation of the Climate Adaptation Futures Conference.

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Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Personal und Organisation, Note: 1,0, Hochschule Bremen, 29 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: "470.000 Jugendliche ohne Ausbildung bzw. Arbeit", diese Aussage beherrschte die Schlagzeilen Ende der 90er Jahre. Die Arbeitslosigkeit in Deutschland, und hier insbesondere die Jugendarbeitslosigkeit, wurde allgemein als bedrohlich hoch empfunden. Die Betroffenen reagierten ebenso mit Unzufriedenheit wie die Bürger allgemein. Die Unzufriedenheit hatte zunehmende Tendenz, da die turnusmäßig erschienenen Statistiken über die Arbeitslosenzahlen keinen Trend zur Besserung der Situation aufzeigten und die "Politik" nach Auffassung der unzufriedenen Bürger nicht die nach deren Dafürhalten erforderlichen Aktivitäten an den Tag legte. Nicht zuletzt nach entsprechendem Druck der EU legte die Bundesregierung das in dieser Arbeit beschriebene Sofortprogramm auf, mit dessen Hilfe ab 1999 jedes Jahr 100.000 Ausbildungs- und Arbeitsplätze für Jugendliche geschaffen werden sollten. Damit wurde angestrebt, die Jugendarbeitslosigkeit spätestens bis zum Jahr 2003 zu beseitigen.
Im Folgenden definiert die Autorin zunächst die wichtigsten in dieser Arbeit verwendeten Begriffe. Sodann folgt für jedes Kalenderjahr eine der schnellen Übersicht dienende Zusammenstellung der wichtigsten Daten zum Sofortprogramm, zur Ausbildungssituation und zur Jugendarbeitslosigkeit. So lässt sich nach Meinung der Autorin der Erfolg der Bemühungen der Bundesregierung am besten beurteilen. Im weiteren Verlauf der Arbeit zeige sie Vorteile und Probleme des Sofortprogramms aus Sicht einiger Beteiligter auf. Diese Arbeit schließt mit einer eigenen Beurteilung der Autorin ab.

  • Sales Rank: #3629358 in eBooks
  • Published on: 2006-02-11
  • Released on: 2006-02-11
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Rabu, 09 Maret 2016

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Kapitalkonsolidierung in der Konzernrechnungslegung (German Edition), by Sebastian Klein

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: BE, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Konzernabschluß, 7 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Inhalt:

1 Grundlagen der Konsolidierung 1.1 Pflicht zur Aufstellung eines Konzernabschlusses
1.2 Konsolidierungsgrundsätze gem. § 300 HGB

2 Methoden der Kapitalkonsolidierung
2.1 Die Purchase-Methode (Die Erwerbsmethode)
2.1.1 Die Buchwertmethode
2.1.2 Die Neubewertungsmethode
2.2 Die Pooling-of-interests-Methode
2.3 Die “Deutsche Methode”
2.4 Kapitalkonsolidierung nach IAS

3 Schlußbetrachtung

  • Sales Rank: #3455680 in eBooks
  • Published on: 2006-08-17
  • Released on: 2006-08-17
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Selasa, 08 Maret 2016

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Studienarbeit aus dem Jahr 1989 im Fachbereich Politik - Politische Theorie und Ideengeschichte, Note: sehr gut - gut, Christian-Albrechts-Universität Kiel (Institut für Politikwissenschaft), 25 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die politischen Vorstellungen Max Horkheimers und der anderen Mitglieder des Frankfurter Kreises entstanden in einer Zeit des politischen Wandels in Deutschland. Die Niederlage des Ersten Weltkriegs führte zum Untergang der Monarchie, und der erste Versuch einer demokratischen Staatsform in der Weimarer Republik endete in einem totalitär-faschistischen Regime.
Der dem Marxismus anhängende Horkheimer mußte miterleben, wie sich der Kommunismus in der Sowjetunion zum Stalinismus wandelte, was zu einer Distanz Horkheimers gegenüber der Sowjetunion und der Politik der KPD führte. Darum galt Horkheimers Kritik in erster Linie auch der herrschenden Gesellschaft, die diese Entartungen hervorgebracht hatte. Horkheimers Kritik wandte sich aber auch gegen andere Denker und philosophische Strömungen. Aus der Unzulänglichkeit des Positivismus und der Metaphysik, aber auch zur Erweiterung der marxistischen Lehre, entwickelte er ein Programm der interdisziplinären Sozialforschung. Die folgende Arbeit untersucht Horkheimers frühe Reflexionen in den Jahren 1930 bis 1945, die von seinen politischen und historischen Erfahrungen geprägt waren. Diese Phase wird allgemein auch als "Frühe Kritische Theorie" bezeichnet.

  • Sales Rank: #3539752 in eBooks
  • Published on: 2006-04-11
  • Released on: 2006-04-11
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Senin, 07 Maret 2016

## Download Comparison of traffic planning in swedish land use plans, by Felix Bachofer

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Seminar paper from the year 2006 in the subject Geography / Earth Science - Demographics, Urban Management, Planning, grade: 2, Uppsala University, course: Politische Geographie und "Gesellschafts"-plannung, 19 entries in the bibliography, language: English, abstract: This essay compares different preparatory land-use plans from Uppsala län and Stockholm län in Sweden concerning topics of their traffic planning. The reason for the selection of plans from these two regions is firstly the limited possibility to compare bigger numbers of plans in this short essay and secondly the spatial nearness of them.
But what is the reason to compare the traffic planning anyway? The population development, the load of the road net, the changing usage of vehicles of all kind, the traffic safety, rising energy prices, economical and environmental questions and the purpose of municipalities and the state to offer their citizens a proper possibility of mobility are only a few reasons to perform a balanced, long-sighted and sustainable planning. The main emphasis of this essay is to check if different municipalities aspire after solutions for a decreasing car use, environmental friendly concepts and how they want to regulate their objectives. Of course is such a comparison not very easy to perform, because of the different size and preconditions of the municipalities and the age of their preparatory land-use plan. The essay will at first introduce into the problem, different planning tools and the preconditions in the region, and then it will continue with a short summary of the traffic planning in each chosen land-use plan and will after that compare some main issues within the plans followed by conclusion of the results.

  • Sales Rank: #3481599 in eBooks
  • Published on: 2006-04-14
  • Released on: 2006-04-14
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